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OK, so does everyone that takes their caliper brackets off have replaced the mounting bolts with new ones like the manual says, right?
I haven't - on my C6 or my C6 Z06.
Brakes are a safety issue, and I'm certainly not going to tell you to go against the advice of the manual.
I think the lawyers and engineers got together and the committee outcome resulted in the most CYA/safety concious recommendation.
Actually, when torquing a fastener (bolt in this case) you're really stretching it by a certain amount. Most of the time that's to some spec about 75% or so of the yield strength of the bolt (the point where it deforms and doesn't return to its original length).
Some bolts are "torque to yield", where when you torque to spec they have stretched passed the yield point and permanently deform. That may very well be what the caliper bolts do, but being on a safety related system like the brakes I suspect the lawyers are doing the most CYA thing they can do whether they are ductile torque to yield bolts or not.
I reused the bolts several times on my C5 and plan to do so on my C6 as well. The reason I was comfortable doing this was that the bolts are the same as on the C4, yet the C4 had a much higher torque spec. Therefore it is unlikely that the spec is designed to torque to yield in the C5/C6. The reason for the recommeded replacement may be the thread lock compound that replacement parts have already applied. I clean the bolts & apply new locktight each time.